Finding Text
CFDA Title and Number: Community Development Block Grants/State’s Program and Non-
Entitlement Grants in Hawaii
Federal Agency: U.S. Department of Housing and Urban Development
Pass-through Entity: State of California Department of Housing and Community
Development
Year: 2023
CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: U.S. Department of the Treasury
Pass-through Entity: State of California Department of Housing and Community
Development
Year: 2023.
Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the
data collection form and reporting package must be submitted within the earlier of 30 calendar days after
receipt of the auditor’s report or nine months after the end of the audit period.
Condition: The City did not complete the audit and submit the data collection form and reporting
package within nine months after the end of the fiscal year.
Questioned Costs: None
Context: The City did not complete its audit of the annual financial statements until after the deadline
had passed.
Effect or Potential Effect: The City did not meet the audit requirements as provided in Section
200.512(a).
Cause: The City did not have policies and procedures in place to have the financial audit completed by
the deadline.
Recommendation: The City should implement policies and procedures to have the financial audit
completed by the deadline.
Responsible Official’s Response and Corrective Action Planned: Management will file the audited
financial statements for the year ended June 30, 2023, as soon as possible. The City developed
procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements
of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional
accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.